It is especially worth noting that the data indicates
that independence commitment in the Big Four
firms is significantly lower than that in the medium
and small size practices (H1b), while the medium size
firms have the highest independence commitment
responses among the three firm categories. Besides
commercialization, are there other unique characteristics
of the Big Four firms that may be responsible
for the difference? Do accountants in different firm
categories have different levels of contacts with peers
and with the profession’s core bodies of knowledge?
Are they socialized in different ways?